First 4 All Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03886097

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		17,921		23,359

			17,921		23,359
CURRENT ASSETS
Stocks	5	33,789		53,965
Debtors	6	17,768		22,936
Cash at bank and in hand		295,321		217,147

		346,878		294,048
Creditors: Amounts Falling Due Within One Year	7	(151,091 )		(102,174 )

NET CURRENT ASSETS (LIABILITIES)			195,787		191,874

TOTAL ASSETS LESS CURRENT LIABILITIES			213,708		215,233

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,038 )		(5,326 )

NET ASSETS			210,670		209,907

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			210,669		209,906

SHAREHOLDERS' FUNDS			210,670		209,907

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First 4 All Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N Statton

Director

11th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

First 4 All Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's place of business is 128 High Street, Crediton, Devon, EX17 3LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

This is measured at the fair value of the consideration received or receivable from the sale of goods and services, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when goods and services are delivered to customers such that risks and rewards of ownership have been transferred to them and that there is sufficient reliable evidence that delivery of goods and services has occurred.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

...CONTINUED

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First 4 All Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 19)

4. Tangible assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	5,005	41,801	134,344	5,523	186,673
Additions	-	537	-	-	537

As at 31 December 2025	5,005	42,338	134,344	5,523	187,210

Depreciation
As at 1 January 2025	5,005	31,013	122,719	4,577	163,314
Provided during the period	-	2,831	2,908	236	5,975

As at 31 December 2025	5,005	33,844	125,627	4,813	169,289

Net Book Value
As at 31 December 2025	-	8,494	8,717	710	17,921

As at 1 January 2025	-	10,788	11,625	946	23,359

5. Stocks

	2025	2024
	£	£
Stock	33,789	53,965

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First 4 All Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,688	2,487
Other debtors	13,080	20,449

	17,768	22,936

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	23,367	31,431
Other creditors	67,963	29,737
Taxation and social security	59,761	41,006

	151,091	102,174

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Nicholas Thomas Mark Statton	16,357	6,228	16,357	-	6,228

The above loan is unsecured, interest free and repayable on demand.

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